Finance Act 2013 (c. 29)

SCHEDULES

[F1 SCHEDULE 43A U.K. Procedural requirements: pooling notices and notices of binding

Textual Amendments

F1 Sch. 43A inserted (15.9.2016 with effect in accordance with s. 157(30) of the amending Act) by Finance Act 2016 (c. 24), s. 157(2)

[F2 HMRC officers U.K.

Textual Amendments

F2 Sch. 43A para. 12A and cross-heading inserted (5.12.2017) by The General Anti-Abuse Rule Procedure (Amendment) Regulations 2017 (S.I. 2017/1090), regs. 1, 10

12A. U.K. Anything that may or must be done by a given designated HMRC officer under this Schedule may be done instead by any other designated HMRC officer.]]